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Read the following article https://www.news24.com/fin24/companies/financial-services/accounting-body-probing-no-clue-ex-saa-director-yakhe-kwinana-20220106 . According to the article, Acting Chief Justice Raymond Zondo suggested that private auditing firms should only be appointed to audit state-owned entities if they can demonstrate that they understand the distinguishing characteristic of a professional of ______.